gbi tax exemption › files › resources... · gbi green cost items cont’d part criteria...

17th March 2010

GBI Tax ExemptionM&E Costs, Innovation & Certification

by Ar, Ir and Sr

1.What are the eligible Green Cost items ?

GBI Tax Exemption

GBI Green Cost Items

Part Criteria Description

1.1

EE Energy Efficiency

EE1 Sun shading devices including automatic controls

EE1 Sandwich walls; Additional insulation

EE1 Roof insulation1.1

EE1 Wall insulation

EE1 Cavity brick walls

EE1 Low-E glass of various thickness

EE1 Double glazing of various thickness

EE1 Energy Management System

GBI Green Cost Items cont’d


1.1


EE2 Daylight auto sensor devices for lighting control

EE2 Motion sensor devices for lighting control

EE3 Electrical sub-meters for EE monitoring

EE4 RE such as Fuel Cells, Biomass, Hydro, Wind, 1.1

EE4 RE such as Fuel Cells, Biomass, Hydro, Wind, Geothermal etc

EE4 BIPVs and PVs

EE4 Solar powered application viz STC

EE5 EE HVAC Equipment

EE5 Enhanced HVAC systems such as TES, DCS, Cogen etc




EE5 Enhanced HVAC technologies/ strategies e.g. UFAD, chilled slabs/ ceilings, Active/ Passive chilled beams, etc

1.1

EE5 High Performance Glazing/ Walls

EE5 EMS integrated to enhance EE Performance

EE5 EE light fixtures including LEDs

EE5 Heat Pumps, Heat Machines

EE5 Gas/ Solar Water Heaters

EE5 Geothermal Heating/ Cooling



1.1


EE5 Hot Water Heat Reclaim System e.g. Desuperheater System

EE5 Variable Speed Drives

EE5 High Efficiency Motors



1.2

EQ Indoor Environmental Quality

EQ3 CO2 Monitoring & controls for EE & IAQ

EQ4 Low VOC products

EQ6 Additional controls and devices to enhance thermal controllability, e.g. VAV terminals, thermostats, controllability, e.g. VAV terminals, thermostats, sensors

EQ7 UFAD system, Dedicated work-station air supply system, Low Level Displacement system

EQ8 Light Shelves for Daylight Harvesting



1.2

EQ Indoor Environmental Quality

EQ8 Double Skin Façade, Low Emissivity Glass, IGU, High Performance Glazing

EQ9 Automated blind control, double glazing with 1.2 EQ9 Automated blind control, double glazing with sandwiched blinds, automated louvres

EQ11 High Frequency Ballasts and Luminaries

EQ13 Acoustic ceilings and internal partition/ wall insulation

EQ14 Permanent air flushing system



1.3

SM Sustainable Site Planning & Management

SM2 Decontamination costs

SM4 Restoration or protection of existing native cultivars

SM9 Costs incurred in reserving carparks for green/ hybrid vehicles, e.g. additional signages, line marking, etc

SM12 Green Roof

SM12 High Albedo Paint (Paint with suitable SRI) to obviate heat island effect

SM12 Green Walls

SM12 Pervious Pavers/ Open Grid Pavers



1.4

MR Material & Resources

MR1 Reused materials

MR2 Materials with Recycled Content that qualifies for GBI points

MR3 Regional materials if proven cost is more than alternatives 1.4 alternatives

MR4 Sustainable timber

MR5 Provision of Recycling Facilities/ bins/ balers; and signages

MR6 Costs incurred in sorting during construction

MR7 HVAC equipment using zero ODP refrigerants and clean agents for fire fighting system



1.4MR Material & Resources

MR7 HVAC equipment using natural refrigerants and natural gas clean agents for fire fighting system



1.5

WE Water Efficiency

WE1 Rainwater Harvesting System

WE2 Black Water Recycling System

WE2 Grey Water Recycling System

WE3 Water Efficient Fixtures & Flow Restrictors, automatic rain sensors and devices

WE4 Waterless Urinals or Low Flushing fixtures

WE5 Water sub-meters and monitoring points



IN Innovation

IN1 Solar Thermal Technology e.g. STC

IN1 Solar Light/ Tube Systems

IN1 Heat Pipe Technology

IN1 Heat Recovery System e.g. Heat Wheels1.6

IN1 Heat Recovery System e.g. Heat Wheels

IN1 Regenerative Lifts and Sensor Controlled Escalators

IN1 Non-Chemical Cooling Tower Water Treatment System

IN1 Auto-condenser tube cleaning system

IN1 Advance Air Filtration technology



1.6

IN Innovation

IN1 Central Pneumatic Waste Collection System

IN1 Central Vacuum System

IN1 Refrigerant leakage and recycling facilitiesIN1 Refrigerant leakage and recycling facilities

IN1 Condensate Water Harvesting

IN1 Recovery of Fire Testing water

IN1 Active Facade

1.What are the eligible Green Cost items ?2.What are the eligible M&E items ?3.What is the base reference cost ?4.What constitute Innovation items ?

GBI Tax Exemption

GBI Green Cost M&E Items

Service Criteria Green Item Ref Base Cost Remarks

ACMV

AC System

EE4,5; MR7; IN1

Total Plant Systemincorporating TES, Chilled

Total SystemCost Water-cooled CHW plant with CAV

Incremental cost to be based on entire plant system. If claim TES, Chilled

Slab/ Ceiling, STC, Cogen

plant with CAV Air Distribution System

system. If claim is on this item then not eligible for separate similar ac equipment claim

GBI Green Cost M&E Items cont’d


ACMV

Air Distrib System

EE5; EQ6,7

VAV, UFAD, LLD, Active/ Passive Beams

CAV System Incremental cost to be based on entire air distribution distribution system. If claim is on this item then not eligible for separate similar component claim



ACMV

Cooling Plant/ Eqpt

EE5 DX ACPU and WCPU

Minimum COP in MS 1525

Compare ‘Like with Like’ eqpt; e.g. WCPU to WCPUWCPU

EE5; MR7

Absorption Chiller

Electric Chiller with min. COP in MS 1525

EE5; MR7

Chiller/ Unitary AC using ‘Zero ODP’/ ‘Natural’ refrigerant

Min. COP in MS 1525

Compare ‘Like with Like’



ACMV

Other Eqpts & Accessories

EE1 Energy Management System

Basic EMS installation

100% claimable if ac space < 4000 sqm. Otherwise, only the additional ries only the additional cost apply

EE5 VSD Nil 100% claimable

EQ3 CO2 Sensor & Monitoring

Nil 100% claimable

IN1 Heat Pipes Nil 100% claimable

IN1 Heat Recovery Wheels

Nil 100% claimable



ACMV

Other Eqpts & Accessories

IN1 Non-Chemical Cooling Tower Water Treatment System

Conventional Chemical Water Treatment System

IN1 Refrigerant Leakage Nil 100% IN1 Refrigerant Leakage Detection & Recycling Facility

Nil 100% claimable

IN1 Advance Air Filtration Technology

Conventional Washable Air Filters

IN1 Auto-condenser tube cleaning system

Nil 100% claimable



ACMV

Mech Ventn

EQ14 Permanent Air Flushing System

Smoke Spill System

100% claimable if Smoke Spill System is not required by required by Bomba



Electrical System

Lighting EE5 T5/T16, LED T8/T26 LED to be of better efficacy & for correct application

EE5 CFL, LED Halogen/ Incandescent

LED to be of better efficacy & for Incandescent

Equivalentefficacy & for correct application

EE5; IN1

Solar Powered Light

Equiv electric lamp

EQ11 Electronic Ballasts

Electromagnetic Ballasts (6W)

EE5; IN1

LED for Façade & External applications

Equiv PAR or HID Lamps

LED to be of better efficacy & for correct application



Electrical System

Others EE2 Occupancy/ Motion Sensors

Nil 100% claimable

EE2 Photo Sensors Nil 100% claimable

EE3 Electric Sub-metering

Base sub-metering

Cost of additional EE monitoring meters

EE4 PVs Nil 100% claimable

EE4 BIPVs Base roofing

EE4 Other RE devices

Nil 100% claimable

IN1 Solar Light Pipes/ Tubes

Nil 100% claimable



Elevators & Escalators

Lifts EE5 ACVVVF Gearless Lifts

ACVVVF Geared Lifts

Applicable only if Geared Lifts are available for the installed speed & capacity

EE5; IN1 Regenerative ACVVVF If Geared Lifts are EE5; IN1 Regenerative Lifts/ Variable Speed Lifts or Equiv

ACVVVF Geared Lifts

If Geared Lifts are not available for the installed speed & capacity then Gearless apply

Escalators EE5 Variable Speed/ Auto Start Stop or Equiv Escalators

Single Speed Escalators



Hydraulics System

Plumbing System

WE1 Rainwater Harvesting System

Nil 100% claimable

WE2 Grey Water Nil 100% claimableWE2 Grey Water Recycling Sys

Nil 100% claimable

WE2 Black Water Recycling Sys

Nil 100% claimable

WE3 WE Irrigation System

Conventional Base Design

WE5 Water Sub-metering

Nil 100% claimable



Hydraulics System

Plumbing System

EE5 Gas Instantaneous Water Heater

Electric Instantaneous Water Heater

EE5 Electric Heat Pump/

Electric Storage Hot Pump/

Machine Hot Water System

Storage Hot Water System

EE5 Hot Water Heat Reclaim System

Electric Storage Hot Water System

EE5 Solar Hot Water System

Electric Storage Hot Water System



Others & Innovations

Motors EE5 Eff1 Motors Standard Motors

Innovation IN1 Central Vacuum System

Nil 100% claimable

IN1 Central Pneumatic Waste System

Nil 100% claimable

IN1 Condensate Water Harvesting

Base Condensate Water Piping

Associated Additional Cost

IN1 Recycled Fire System Piping

Nil 100% claimable


NOTE:This list is not exhaustive and will be updated from time to time

1.What are the eligible Green Cost items ?2.What are the eligible M&E items ?3.What is the base reference cost ?4.What constitute Innovation items ?5.Who is authorized to verify and/or certify these

GBI Tax Exemption

5.Who is authorized to verify and/or certify these costs ?

6.How is this claim made from the government ?

Cert No.

Name of Building

GBI Rating Grade& Validity Period

Green Cost in RMGreen Cost in RM

Breakdown Green Costfor each of the 6 Criteria

Owner &Key Consultants

Signed by President,Board of Architects

Individual GBI Certfor each condo unit

PTM GEO BuildingGBI Certified 24.7.09

THANK YOU

www.greenbuildingindex.orgwww.mgbc.org.my

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